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NY K86303

June 4, 2004
CLA-2-61:RR:NC:3:353 K86303


TARIFF NO.: 6111.20.4000, 6104.42.0020

Mr. Thomas Mahon
Gap Inc.
345 Spear St.
San Francicso, CA 94105

RE: The tariff classification of costume set from Thailand.

Dear Mr. Mahon:

In your letter dated May 21, 2004, on behalf of Old Navy, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 255837 is a baby ballerina infant costume set. The costume set consists of a dress and faux ballerina slippers. The dress is composed of knit 97% cotton, 7% spandex fabric sleeveless bodysuit with an overlay of a nylon mesh three layer skirt. The essential character of the dress is imparted by the cotton portion. The ballet slippers have gripper dots at the bottom and do not have an applied sole. Style 255837 will be imported in sizes 0-24 months and 2T and up.

You state that you believe the costume is properly classified under heading 9505 as a “festive article.” Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well-made), or are ordinary articles of apparel are classified in chapters 61 or 62. Your costumes are well made.

The applicable subheading for the baby ballerina, infant costume set, style 255837 will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Dresses.” The duty rate will be 11.5 % ad valorem.

The applicable subheading for the toddler ballerina costume set, style 255837 will be 6104.42.0020 Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesknitted or crocheted: Dresses: Of cotton, Girls’.” The duty rates will be 11.5 % ad valorem.

The style 255837 toddler ballerina costume set falls within textile category designation 336. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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